United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K83731 - NY K83777 > NY K83733

Previous Ruling Next Ruling
NY K83733




April 1, 2004
CLA-2-61;62;71:RR:NC:3:353 K83733

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6104.43.2020; 6110.30.3055; 6217.10.8500; 7117.19.9000

Mr. Ken August
Easter Unlimited/Fun World
80 Voice Road
Carlyle Place, NY 11514

RE: The tariff classification of costumes from China and Taiwan.

Dear Mr. August:

In your letter dated March 5, 2004, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted three samples. Style 5075 is a well-made Adult “Goth Rose” costume. The costume features a knit cardigan and dress. The knit 100% polyester mini dress features capping around the armholes that forms shoulder straps, a hemmed back and V-necked gathered front and hemmed bottom. The cardigan is made of 100% knit sheer polyester fabric with a metallic rose design. The calf length cardigan features a stand-up velveteen collar with an internal foam lining, velveteen capping on the deep V neckline portion with a self tie, a full frontal opening, long bell sleeves with finished ends and a finished bottom. Also included are a woven man-made velvet headband with plastic “jewel” decoration and an elastic band that secures the item on the wearer’s head and a ribbon choker with a metal flower. Style 5075 is packaged in a poly bag with a photo insert. Style 5075H is the same costume only it is packaged on a hanger with a photo insert.

Style 5882 is a well-made Child “Goth Rose” costume. The costume features a knit cardigan and dress. The knit 100% polyester mini dress features capping around the armholes that forms shoulder straps, a hemmed back and V-necked gathered front and hemmed bottom. The cardigan is made of 100% knit sheer polyester fabric with a metallic rose design. The calf length cardigan features a stand-up velveteen collar with an internal foam lining, velveteen capping on the deep V neckline portion with a self tie, a full frontal opening, long bell sleeves with finished ends and a finished bottom. Also included are a woven man-made velvet headband with plastic “jewel” decoration and an elastic band that secures the item on the wearer’s head and a ribbon choker with a metal flower. Style 5882 is packaged in a poly bag with a photo insert. Style 5882H is the same costume only it is packaged on a hanger with a photo insert.

Style 5079 is a well-made Adult “Shimmering Rose Coat” costume. The costume features a knit cardigan. The cardigan is made of 100% knit sheer polyester fabric with a metallic rose design. The calf length cardigan features a stand-up velveteen collar with an internal foam lining, velveteen capping on the deep V neckline portion with a self tie, a full frontal opening, long bell sleeves with finished ends and a finished bottom. Style 5079 is packaged in a poly bag with a photo insert. Style 5079H is the same costume only it is packaged on a hanger with a photo insert.

Styles 5075 (5075H) and 5882 (5882H) consist of two garments each. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the cardigan Adult (styles 5075 and 5075H) and Child (styles 5882 and 5882H) Goth Rose Costume and Shimmering Rose Coat (style 5079 and 5709H) will be 6110.30.3055 Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’. The duty rate will be 32 percent ad valorem.

The applicable subheading for the dress Adult Goth Rose Costume (styles 5075 and 5075H) will be 6104.43.2010 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers. dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for the dress Child Goth Rose Costume (styles 5882 and 5882H) will be 6104.43.2020 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers. dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

The applicable subheading for the headband (Adult and Child Goth Rose Costume) will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, parts of garments or of clothing accessories, other than those of heading 6212: accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.6 ad valorem.

The applicable subheading for the necklace (Adult and Child Goth Rose Costume) will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other. The duty rate will be 11 percent ad valorem.

The cardigan (Adult and Child Goth Rose costume) and Shimmering Rose Coat (style 5079 and 5079H) fall within category designation 639. The dress (Adult and Child Goth Rose Costume) falls within category designation 636. Based upon international trade agreements products of Taiwan and China are subject to quota and the requirement of visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: